CRIMINAL RESPONSIBILITY FOR CRIMES AGAINST TAX ORDER:

ANALYSIS OF THE DELIVERY AUTHORITY UNDER THE PERSPECTIVE OF THE THEORY OF FACT AND DELIBERATE BLIND

Abstract

This article brings Fo cuson thean alysis of criminal responsibility in crimes against the tax order, making a progressive explanation of the characterization and identification of the author ship of the crimes in question, it conducts to the contemporary doctrinal aspects that help in the especification of the active subject of the crime. The theme was chosen because of the imperative necessityto search doctrinal guidelines to detect the perpetrators of tax crimes since the restrictive the oryadop ted by the Brazilian Penal Code isinsufficient for the crimes understudy. Thereby, from na exclusive ly bibliographical research methodology, a critical-reflexive na alysiswas made on delusion a lauthor ship, especiallyun der the point of view of the oriesfrom the domain of factand Willful Blindness Doctrine. Thus, it was demonstrated that, in the face of the complexs tructures commonly used for the practice of crimes under the Law No. 8,133 / 1990, it isessential to apply the theoriesra is edwith thes cope of expanding the concept of author and guaranteeing the application of the normtotho sewh of actcarried out the criminal offense.